How do I reclaim s.455 tax on loans to participators? Which form do I use? Where can I find the link?

In Richard and Julie Jones v HMRC [2014] TC04171, the First Tier Tribunal (FTT) decided that interim dividends, once lawfully declared, could not be reclassified as remuneration subject to Pay As You Earn (PAYE) prior to the insolvent liquidation of a company.

HM Revenue & Customs says that women are better than men at filing their tax returns on time, and that on a region by region basis Londoners miss more filing deadlines than anyone else in the country.

Employment Intermediaries: temporary workers – relief for travel and subsistence expenses. A new consultation proposing radical changes to the employee travel rules closes on 15 February 2015.

In Trevor Hartland v HMRC [2014] TC04187 the First Tier Tribunal (FTT) considered a sequence of private property disposals in order to determine which, if any, were trading activities and which qualified for CGT private residence relief.